Viliv, the Korean manufacturer of computers has come up with three brand-new tablets before CES 2011 (to be held in Las Vegas). Two of them may sport Android, whereas the third one is expected to wear Windows 7.

The Android tablets, called X7 and X10, come in 7 and 10 inches respectively. Both feature a 1GHz ARM Cortex Aa8 processor and Power VR SGX 540 graphics cards – as reported by Liliputing. You’ll get the latest Android 2.2 i.e. Froyo with these toys, even Android 3.0 if it gets released by then.

The Win 7 one is known as X70 Windows 7 Slate and is expected to feature Intel’s CPU along with 2GB of RAM.